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Summary

Countering Cross-border VAT Fraud. The Bulgarian Experience in an extended Europe
Pashev Konstantin

This paper draws on the experience of Bulgaria in identifying the types and modus operandi of VAT frauds with a focus on the abuse of tax credit. It analyses the elements of the tax system enabling such abuses and discusses the possible solutions in the light of the international and domestic experience and the capacity of the tax administration. It offers a critical analysis of the Bulgarian anti-fraud device the VAT account, as well as the various al-ternative policies and administrative measures proposed or applied as barriers to abusing VAT credit, including those pertaining to the domain of com-mercial registration, or those related to indicative `market` prices of commercial transactions. The study concludes that the possible solutions should be sought along the lines of optimizing risk management and the principle of joint liability rather than through tighter controls at entry and on the conduct of business.
   

About CCC

The Cross-Border Crime Colloquium is an annual event since 1999. It brings together experts on international organised (economic) crime to discuss the latest developments in empirical research, legislation and law enforcement, with a special geographical focus on Western, Central, and Eastern Europe. The Colloquia aim at building bridges in three respects: between East and West Europe, between scholars and practitioners, and between old and young.
2019Utrecht, the Netherlands
2018Kharkiv, Ukraine
2017Bratislava, Slovakia
2016Newcastle, United Kingdom
2015Prague, Czech Republic
2014Sarajevo, Bosnia and Herzeg.
2013Cambridge, United Kingdom
2012Manchester, United Kingdom
2011Tilburg, The Netherlands
2009Ghent, Belgium
2008Beograd, Serbia
2007Prague, Czech Republic
2006Tallinn, Estonia
2005Sarajevo, Bosnia and Herzeg.
2004Berlin, Germany
2003Ainring, Germany
2002Ljubljana, Slovenia
2001Bratislava, Slovakia
2000Budapest, Hungary
1999Prague, Czech Republic

The next Colloquium will be held in Newcastle, United Kingdom. For information, please contact For information, please contact
Prof. Dr. Petrus C. van Duyne: p.vanduyne@uu.nl
Professor Jackie Harvey: Jackie.Harvey@northumbria.ac.uk
Prof. Georgios A. Antonopoulos: G.Antonopoulos@tees.ac.uk

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